Feasibility of introducing a publicity tax in the Russian Federation

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The authors consider the question of the expediency of introducing a tax on childlessness in the Russian Federation. The historical aspect of the introduction of a tax on childlessness in the Soviet Union is explored, the factors that influenced its adoption are analyzed. The practice of introducing a tax on childlessness in foreign countries is also analyzed. The conclusion about the inexpediency of introducing a tax on childlessness in the Russian Federation at the present stage of society development is substantiated.

Tax, tax system, childlessness tax

Короткий адрес: https://sciup.org/170189085

IDR: 170189085   |   DOI: 10.24412/2500-1000-2021-6-2-125-127

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